Bilindiği üzere Kültepe tabletleri yalnızca Asur ve Anadolu arasında yapılan ticarî ilişkileri aydınlatmakla kalmamış, o dönem Anadolu’da var olan sosyo-kültürel yaşama da ayna tutmuştur. Bu bakış açısıyla ele aldığımız tabletlerde geçen her şahıs adı, yer adı, vergi çeşidi ve ticarî mal büyük önem kazanmıştır

The Word of dulbātum Mentioned in Kültepe Tablets As is known, not only have Kültepe tablets brightened the trading relationships carried out between Assyria and Anatolia but also they have thrown a light on social-culturel living available in Anatolia in thatperiod. With this point of view, the names of each person and place, tax type and trading good mentioned in the tablets have gained a great significance. dulbātum, composing of our study subjectis a traded material. But it has not been clarified completely. The etymological analyse has allowed us to grab an important starting point in word’s being understood. We have tried to reach a conclusion about the meaning and the function of dulbātum, whose origin we accepted as dulb, by analysing the texts containing the word